Land sold initially to a financial institution and then leased to a natural person

Circumstances/Transactions:

Transfer from a third party to a financial institution pursuant to a contract of sale entered into between the third party and the natural person acting as agent for the financial institution (the first transaction).

The first transaction is dutiable.

Evidence:

1. Digital Duties Form.
2. The transfer to the financial institution.
3. The original or full copy of the contract of sale between the third party and the natural person.
4. Any written agreement made between the parties.
5. Evidence documenting that the natural person is acting as agent for the financial institution.